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HMRC internal manual

Inheritance Tax Manual

Investigating no-grant cases: accountable persons not identified

If when you have completed your research and information gathering  you cannot identify who is the accountable person (IHTM10801) you should contact members of the deceased’s family and known advisor’s or business associates who might be able to find out details of the estate and the liable persons (IHTM30011).  If they are unwilling to help us with our enquiries then you will need to discuss with your manager whether it is appropriate to issue information notices (IHTM32191) under FA’08/Sch36.

Once you identify the accountable person you should follow the instruction on the previous page (IHTM09102). 

If you find that someone has received any assets by survivorship (IHTM15081) or by intermeddling you should ask for the completion of an IHT account (IHTM10011) for that property, IHTA84/S216 (2).

In some cases there may be no-one willing to obtain a grant of representation.  In such cases, if you can establish through your enquiries that

  • the estate is liable to pay a significant amount of tax, and
  • there are assets to administer

you should discuss with Litigation whether they will approach the Official Solicitor with a view to the Solicitor obtaining a grant on our behalf.  In Scotland you should contact Technical where no Confirmation has been obtained and tax is at stake.